Which of the following controls can minimize the threat of loss or destruction of data?
A)Training and experience in applying IFRS and XBRL.
B)Responsibility accounting.
C)Backup and disaster recovery procedures.
D)Restriction of access to general ledger.

Question

Quizplus · Accepted Answer

Backup and disaster recovery procedures ensure that a copy of the data is stored elsewhere in case of a loss or destruction of the original data source. This control helps to minimize the threat of data loss or destruction. The other options do not directly relate to data protection.

Which of the Following Controls Can Minimize the Threat of Loss